Lucido Products markets two computer games: Claimjumper and Makeover. A contribution format income statement for a recent month for the two games appears below:

	Claimjumper	Makeover	Total
Sales	$ 108,000	$ 54,000	$ 162,000
Variable expenses	26,920	5,480	32,400
Contribution margin	$ 81,080	$ 48,520	129,600
Fixed expenses			94,080
Net operating income			$ 35,520

Required:

1. What is the overall contribution margin (CM) ratio for the company?

2. What is the company's overall break-even point in dollar sales?

3. Prepare a contribution format income statement at the company's break-even point that shows the appropriate levels of sales for the two products.